https://www.taxtmi.com/caselaws?id=14229 Travel expenditure connected with employee travel, including hotel expenses and related allowances, is treated as falling within rule 6D for disallowance purposes, consistent with the court's earlier view on the same point. Section 40A(5)(b)(i) excludes salary and allowances only where employment is genuinely outside India for a substantial and continuous period; short foreign visits by employees who remain employed in India do not qualify. Crew working on a ship outside India's territorial waters are treated as employed outside India for that period because the ship is the place of work, while shore staff are not covered merely because they spend brief periods abroad. en-us Mon, 13 Nov 2000 00:00:00 +0530 Tue, 14 Jul 2009 15:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14229 Travel expenditure connected with employee travel, including hotel expenses and related allowances, is treated as falling within rule 6D for disallowance purposes, consistent with the court's earlier view on the same point. Section 40A(5)(b)(i) excludes salary and allowances only where employment is genuinely outside India for a substantial and continuous period; short foreign visits by employees who remain employed in India do not qualify. Crew working on a ship outside India's territorial waters are treated as employed outside India for that period because the ship is the place of work, while shore staff are not covered merely because they spend brief periods abroad. Case-Laws Income Tax Mon, 13 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14229